https://www.taxtmi.com/caselaws?id=399229 The High Court focused on the challenge to CESTAT's decision rejecting the rectification application due to alleged mis-statement or fraud by the petitioner. The court emphasized addressing the specific issue of fraud, considering the settlement of tax liability. The matter was adjourned for further proceedings after directing the petitioner to serve the respondents and file an affidavit of service. The judgment reflects a nuanced approach by the court in dealing with the fraud allegation while ensuring procedural fairness in the legal process. en-us Thu, 17 Sep 2020 00:00:00 +0530 Wed, 07 Oct 2020 10:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399229 The High Court focused on the challenge to CESTAT's decision rejecting the rectification application due to alleged mis-statement or fraud by the petitioner. The court emphasized addressing the specific issue of fraud, considering the settlement of tax liability. The matter was adjourned for further proceedings after directing the petitioner to serve the respondents and file an affidavit of service. The judgment reflects a nuanced approach by the court in dealing with the fraud allegation while ensuring procedural fairness in the legal process. Case-Laws Central Excise Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399229